THE GENERAL ASSEMBLY OF PENNSYLVANIA HOUSE BILL

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1 PRIOR PRINTER'S NOS.,, 11,, PRINTER'S NO. THE GENERAL ASSEMBLY OF PENNSYLVANIA HOUSE BILL No. Session of 1 INTRODUCED BY MACKENZIE, AUMENT, BOBACK, CAUSER, CONKLIN, CUTLER, DAY, DENLINGER, DUNBAR, EVANKOVICH, EVERETT, FLECK, GROVE, HAGGERTY, HAHN, HICKERNELL, KAUFFMAN, KNOWLES, KORTZ, MAHONEY, MICOZZIE, MILLARD, R. MILLER, READSHAW, ROCK, ROSS, SACCONE, SAINATO, SANTARSIERO, SAYLOR, SCHLOSSBERG, SIMMONS, STEPHENS, SWANGER, TALLMAN, WATSON, GOODMAN, GILLEN, C. HARRIS, KULA, GIBBONS, NEUMAN, MALONEY, BARRAR, PYLE, GODSHALL, GABLER, COHEN, MATZIE, FARRY, TOEPEL, MOLCHANY, J. HARRIS, TRUITT, BRADFORD, DAVIDSON, CLYMER, ENGLISH, KRIEGER AND REED, JANUARY 0, 1 AS RE-REPORTED FROM COMMITTEE ON RULES, HOUSE OF REPRESENTATIVES, AS AMENDED, JULY 1, 1 AN ACT Amending the act of March, 11 (P.L., No.), entitled "An act relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon; providing procedures for the payment, collection, administration and enforcement thereof; providing for tax credits in certain cases; conferring powers and imposing duties upon the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations and other entities; prescribing crimes, offenses and penalties," in tax for education, further providing for definitions, for exclusions from tax, for credit against tax, for licenses and for local receivers of use tax; providing for remote sales reports; providing for special taxing authority; in personal income tax, further providing for definitions, for classes of income and for taxability of partners; providing for tax treatment determined at partnership level and for tax imposed at partnership level; further providing for income of a Pennsylvania S Corporation, for income taxes imposed by other states and for operational provisions; providing for contributions for the Children's Trust Fund and for contributions for American Red Cross; further providing for general rule, for return of Pennsylvania S Corporation, for requirements concerning

2 returns, notices, records and statements and for additions, penalties and fees; providing for citation authority; in corporate net income tax, further providing for definitions and for reports and payment of tax; in corporate stock and franchise tax, further providing for imposition and for expiration; in bank and trust company shares tax, further providing for imposition of tax, ascertainment of taxable amount and exclusion of United States obligations, for apportionment and for definitions; in realty transfer tax, further providing for definitions, for excluded transactions, for imposition of tax and for acquired company; providing for nonlicensed corporation pari-mutuel wagering tax; in film production tax credit, further providing for definitions, and for credit for qualified film production expenses; in educational opportunity scholarship tax credit, further providing for scholarships; repealing provisions relating to coal waste removal and ultraclean fuels tax credit; making an editorial change; in job creation tax credit, further providing for tax credits; providing for city revitalization and improvement zones, for mobile telecommunications broadband investment tax credit, for the Innovate in PA Program, for neighborhood improvement zones and for Keystone Special Development Zone program; in inheritance tax, further providing for transfers not subject to tax and for exemption for poverty; in inheritance tax, further providing for liabilities and for deductions not allowed; in procedure and administration, further providing for definitions and for petition for reassessment; providing for the Board of Finance and Revenue; further providing for review by the Board of Finance and Revenue; providing for a report concerning the significant changes in the structure and regulatory environment within the banking industry; and making related repeals. The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows: Section 1. Section 1(ddd) of the act of March, 11 (P.L., No.), known as the Tax Reform Code of 11, added December, 0 (P.L., No.), is amended to read: Section 1. Definitions.--The following words, terms and phrases when used in this Article II shall have the meaning ascribed to them in this section, except where the context clearly indicates a different meaning: * * * [(ddd) "Call center." The physical location in this Commonwealth: (1) where at least one hundred and fifty employes are 10HB0PN - -

3 employed to initiate or answer telephone calls; () where there are at least two hundred telephone lines; and () which utilizes an automated call distribution system for customer telephone calls in one or more of the following activities: (A) customer service and support; (B) technical assistance; (C) help desk service; (D) providing information; (E) conducting surveys; (F) revenue collections; or (G) receiving orders or reservations. For purposes of this clause, a physical location may include multiple buildings utilized by a taxpayer located within this Commonwealth.] Section. Section of the act is amended by adding a clause to read: Section. Exclusions from Tax.--The tax imposed by section shall not be imposed upon any of the following: * * * () The sale at retail or use of aircraft parts, services to aircraft and aircraft components. For purposes of this clause, the term "aircraft" shall include a fixed-wing aircraft, powered aircraft, tilt-rotor or tilt-wing aircraft, glider or unmanned aircraft. Section. Sections and of the act, amended December, 0 (P.L., No.), are amended to read: Section. Credit Against Tax.--(a) A credit against the tax imposed by section shall be granted with respect to 10HB0PN - -

4 tangible personal property or services purchased for use outside the Commonwealth equal to the tax paid to another state by reason of the imposition by such other state of a tax similar to the tax imposed by this article: Provided, however, That no such credit shall be granted unless such other state grants substantially similar tax relief by reason of the payment of tax under this article or under the Tax Act of 1 for Education. [(b) A credit against the tax imposed by section on telecommunications services shall be granted to a call center for gross receipts tax paid by a telephone company on the receipts derived from the sale of incoming and outgoing interstate telecommunications services to the call center under section (a)(). The following apply: (1) A telephone company, upon request, shall notify a call center of the amount of gross receipts tax paid by the telephone company on the receipts derived from the sale of incoming and outgoing interstate telecommunications services to the call center. () A call center that is eligible for the credit in this subsection may apply for a tax credit as set forth in this subsection. () By February 1, a taxpayer must submit an application to the department for gross receipts tax paid on the receipts derived from the sale of incoming and outgoing interstate telecommunications services incurred in the prior calendar year. () By April 1 of the calendar year following the close of the calendar year during which the gross receipts tax was incurred, the department shall notify the applicant of the amount of the applicant's tax credit approved by the department. () The total amount of tax credits provided for in this 10HB0PN - -

5 subsection and approved by the department shall not exceed thirty million dollars ($0,000,000) in any fiscal year. If the total amount of tax credits applied for by all applicants exceeds the amount allocated for those credits, then the credit to be received by each applicant shall be determined as follows: (i) Divide: (A) the tax credit applied for by the applicant; by (B) the total of all tax credits applied for by all applicants. (ii) Multiply: (A) the quotient under subparagraph (i); by (B) the amount allocated for all tax credits.] Section. Licenses.--(a) Every person maintaining a place of business in this Commonwealth, selling or leasing services or tangible personal property, the sale or use of which is subject to tax and who has not hitherto obtained a license from the department, shall, prior to the beginning of business thereafter, make application to the department, on a form prescribed by the department, for a license. If such person maintains more than one place of business in this Commonwealth, the license shall be issued for the principal place of business in this Commonwealth. (b) The department shall, after the receipt of an application, issue the license applied for under subsection (a) of this section, provided said applicant shall have filed all required State tax reports and paid any State taxes not subject to a timely perfected administrative or judicial appeal or subject to a duly authorized deferred payment plan. Such license shall be nonassignable. All licensees as of the effective date of this subsection shall be required to file for renewal of said 10HB0PN - -

6 license on or before January 1,. Licenses issued through April 0,, shall be based on a staggered renewal system established by the department. Thereafter, any license issued shall be valid for a period of five years. (b.1) If an applicant for a license or any person holding a license has not filed all required State tax reports and paid any State taxes not subject to a timely perfected administrative or judicial appeal or subject to a duly authorized deferred payment plan, the department may refuse to issue, may suspend or may revoke said license. The department shall notify the applicant or licensee of any refusal, suspension or revocation. Such notice shall contain a statement that the refusal, suspension or revocation may be made public. Such notice shall be made by first class mail. An applicant or licensee aggrieved by the determination of the department may file an appeal pursuant to the provisions for administrative appeals in this article, except that the appeal must be filed within thirty (0) days of the date of the notice. In the case of a suspension or revocation which is appealed, the license shall remain valid pending a final outcome of the appeals process. Notwithstanding sections, (f), 0(b), 0, 0, 0, 0 and of the act or any other provision of law to the contrary, if no appeal is taken or if an appeal is taken and denied at the conclusion of the appeal process, the department may disclose, by publication or otherwise, the identity of a person and the fact that the person's license has been refused, suspended or revoked under this subsection. Disclosure may include the basis for refusal, suspension or revocation. (c) A person that maintains a place of business in this Commonwealth for the purpose of selling or leasing services or 10HB0PN - -

7 tangible personal property, the sale or use of which is subject to tax, without having [first been licensed by the department] a valid license at the time of the sale or lease shall be guilty of a summary offense and, upon conviction thereof, be sentenced to pay a fine of not less than three hundred dollars ($00) nor more than one thousand five hundred ($1,00) and, in default thereof, to undergo imprisonment of not less than five days nor more than thirty days. The penalties imposed by this subsection shall be in addition to any other penalties imposed by this article. For purposes of this subsection, the offering for sale or lease of any service or tangible personal property, the sale or use of which is subject to tax, during any calendar day shall constitute a separate violation. The Secretary of Revenue may designate employes of the department to enforce the provisions of this subsection. The employes shall exhibit proof of and be within the scope of the designation when instituting proceedings as provided by the Pennsylvania Rules of Criminal Procedure. (d) Failure of any person to obtain a license shall not relieve that person of liability to pay the tax imposed by this article. Section. Section of the act is repealed: [Section. Local Receivers of Use Tax.--Beginning on and after the effective date of this article, in every county, except in counties of the first class, the county treasurer is hereby authorized to receive use tax due and payable under the provisions of this article from any person other than a licensee. The receiving of such taxes shall be pursuant to rules and regulations promulgated by the department and upon forms furnished by the department. Each county treasurer shall remit to the department all use taxes received under the authority of 10HB0PN - -

8 this section minus the costs of administering this provision not to exceed one per cent of the amount of use taxes received, which amount shall be retained in lieu of any commission otherwise allowable by law for the collection of such tax.] Section. The act is amended by adding a section to read: Section. Remote Sales Reports.--(a) Within 0 days of the publication of the notice under subsection (b), the Independent Fiscal Office, in conjunction with the Department of Revenue, shall submit a detailed report to the chairman and minority chairman of the Appropriations Committee of the Senate, the chairman and minority chairman of the Finance Committee of the Senate, the chairman and minority chairman of the Appropriations Committee of the House of Representatives and the chairman and minority chairman of the Finance Committee of the House of Representatives outlining the plans concerning the implementation of the legislation referenced in subsection (b) or other substantially similar Federal legislation, which would grant the Commonwealth the authority to impose and collect the tax under this article due on sales from remote sellers. The report shall include all of the following: (1) The amount of State funds necessary to implement the legislation referenced in subsection (b) or other substantially similar legislation. The amount needed shall be itemized, and all costs, including personnel, office expenses and other related costs, shall be included. () The amount of State tax revenue expected to result from the implementation of the legislation referenced in subsection (b) or other substantially similar legislation for the fiscal year and for five fiscal years thereafter. () The source of funds which will be utilized to pay for 10HB0PN - -

9 the legislation referenced in subsection (b) or other substantially similar legislation implementation program. () The legal and practical issues concerning the propriety of collecting and enforcing the tax imposed under this article from remote sellers. () The number of other states which have a similar law in effect and the success or deficiencies of the law. () Proposed draft legislation concerning the implementation of the legislation referenced in subsection (b) or other substantially similar legislation. () A detailed timetable on when separate tasks must be completed for full implementation on an estimated start date. (b) The Secretary of Revenue shall publish notice in the Pennsylvania Bulletin that Federal legislation relating to remote sellers has been enacted. Section. Section 01(t) of the act, added August 1, 11 (P.L., No.), is amended and the section is amended by adding subsections to read: Section 01. Definitions.--Any reference in this article to the Internal Revenue Code of 1 shall mean the Internal Revenue Code of 1 (Public Law -1, U.S.C. 1 et seq.), as amended to January 1, 1, unless the reference contains the phrase "as amended" and refers to no other date, in which case the reference shall be to the Internal Revenue Code of 1 as it exists as of the time of application of this article. The following words, terms and phrases when used in this article shall have the meaning ascribed to them in this section except where the context clearly indicates a different meaning: * * * (d.) "Corporate item" means an item, including income, gain 10HB0PN - -

10 or loss, deduction or credit determined at the Pennsylvania S corporation level, which is required to be taken into account for a Pennsylvania S corporation's taxable year. * * * (n.) "Partnership item" means an item, including income, gain or loss, deduction or credit determined at the partnership level, which is required to be taken into account for a partnership's taxable year. * * * (o.) "Publicly traded partnership" means an entity defined under section 0 of the Internal Revenue Code of 1 (Public Law -1, U.S.C. 0) with equity securities registered with the Securities and Exchange Commission under section of the Securities Exchange Act of 1 ( Stat. 1, 1 U.S.C. a). * * * (t) "State" means, except as provided under section 1(a), any state or commonwealth of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States and any foreign country. * * * Section.1. The act is amended by adding an article to read: ARTICLE II-B SPECIAL TAXING AUTHORITY Section 1-B. Special taxing authority. (a) Imposition of tax.-- (1) A city of the first class may elect to impose a tax on the sale at retail of tangible personal property or services or use of tangible personal property or services 10HB0PN - -

11 purchased at retail, as those terms are defined in section 1. () The tax imposed under this section shall be in addition to the tax authorized under section 0(a) and (b) of the act of June, (P.L., No. ), known as the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. () The tax authorized under this subsection shall not be levied, assessed and collected upon the occupancy of a room in a hotel in the city of the first class. () A tax imposed under this subsection on sales or uses shall be paid to and received by the Department of Revenue and, along with interest and penalties, less any refunds and credits paid, shall be credited to the local sales and use tax fund created under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. Money in the fund shall be disbursed as provided in section 0 of the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. (b) Rate.--The tax authorized under subsection (a) shall be imposed and collected at the rate of 1% and shall be computed as set forth in section 0(e)() of the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. (c) Collection.--The tax authorized under subsection (a) shall be administered, collected, deposited and disbursed in the same manner as the tax imposed under Chapter of the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class and the situs of the tax shall be determined in accordance with the Pennsylvania Intergovernmental 10HB0PN - -

12 Cooperation Authority Act and Article II-A. The Department of Revenue shall use the money received from the tax authorized under Chapter of the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class to cover costs for the administration of the tax authorized under subsection (a). The Department of Revenue shall not retain any additional amounts for the cost of collecting the tax authorized under subsection (a). No additional fee shall be charged for a license or license renewal other than the license or renewal fee authorized and imposed under Article II. (d) Municipal action.--in order to impose the tax, the governing body of the city shall adopt an ordinance stating the tax rate. The ordinance may be adopted prior to the effective date of this subsection. The ordinance shall take effect no earlier than days after the adoption of the ordinance or days after the effective date of this section, whichever is later. A certified copy of the city ordinance shall be delivered to the Department of Revenue within ten days prior to or after the effective date of the ordinance. A certified copy of an ordinance to repeal the tax authorized under subsection (a) shall be delivered to the Department of Revenue at least 0 days prior to the effective date of repeal. (e) Use of tax receipts.-- (1) Money received by the city from the levy, assessment and collection of the tax authorized under subsection (a) may only be paid to a school district of the first class in an amount of up to $0,000,000 if the Secretary of Education has made a determination, in the form of an annual certification published in the Pennsylvania Bulletin, that the school district of the first class has, in the judgment 10HB0PN - -

13 of the Secretary of Education, began implementation of reforms that provide for fiscal stability, educational improvement and operational control. () If the Secretary of Education determines that the school district of the first class is implementing the provisions outlined in paragraph (1), the Secretary of Education shall: (i) Deliver written certification of the determination to the majority and minority chairpersons of the Appropriations Committees of the Senate and the House of Representatives, the majority and minority chairpersons of the Education Committees of the Senate and the House of Representatives, the chief executive of the school district of the first class and the Secretary of the Department of Revenue. (ii) Upon receipt of the certification from the Secretary of Education, the Secretary of the Department of Revenue shall direct the State Treasurer to disburse, on or before the th day of every month, to the school district of the first class the total amount of money which is, as of the last day of the previous month, contained in the Local Sales and Use Tax Fund. (iii) If the Secretary of Education does not issue a written certification on or before December 1 of each year all money contained in the Local Sales and Use Tax Fund shall be paid to a city of the first class. (f) Remaining money.--any remaining money above $0,000,000 paid to a school district of the first class pursuant to this section shall be paid to a city of the first class as follows: (1) for fiscal years 1-1, 1-1, 1-1 and 10HB0PN - 1 -

14 , the first $1,000,000 in each of those fiscal years may be retained for the payment of debt service incurred by the city for the benefit of a school district of the first class; and () the remaining money shall be paid to a city of the first class in accordance with the act of December 1, 1 (P.L.0, No.), known as the Municipal Pension Plan Funding Standard and Recovery Act. Section. Section 0(a)() of the act, added August 1, 11 (P.L., No.), is amended and the section is amended by adding a subsection to read: Section 0. Classes of Income.--(a) The classes of income referred to above are as follows: * * * () Net profits. The net income from the operation of a business, profession, or other activity, after provision for all costs and expenses incurred in the conduct thereof, determined either on a cash or accrual basis in accordance with accepted accounting principles and practices but without deduction of taxes based on income. For purposes of calculating net income under this paragraph, to the extent a taxpayer properly deducts an amount under section 1(b)(1)(A) of the Internal Revenue Code of 1 ( U.S.C. 1(b)(1)(A)), as amended, and the regulations promulgated under section 1(b)(1)(A) of the Internal Revenue Code of 1, the taxpayer shall be permitted a deduction in equal amount in the same taxable year. * * * (a.) A person who incurs intangible drilling and development costs shall capitalize the costs unless the taxpayer elects to currently expense the costs for Federal income tax 10HB0PN - 1 -

15 purposes under section (c) of the Internal Revenue Code of 1, as amended, and regulations thereunder, is required to capitalize the costs and recover them over a ten-year period in the taxable year the costs are incurred; or a person may elect to currently expense up to one-third of the costs in the taxable year in which the costs are incurred and recover the remaining costs over a ten-year period beginning in the taxable year the costs are incurred. Section. Section 0 of the act, amended June, 01 (P.L., No.), is amended to read: Section 0. Taxability of Partners.--[A] Except as provided under section 0., a partnership as an entity shall not be subject to the tax imposed by this article, but the income or gain of a member of a partnership in respect of said partnership shall be subject to the tax and the tax shall be imposed on his share, whether or not distributed, of the income or gain received by the partnership for its taxable year ending within or with the member's taxable year. Section. The act is amended by adding sections to read: Section 0.1. Tax Treatment Determined at Partnership Level.--The classification or character of a partnership item shall be determined at the partnership level. This section shall not prohibit the department from adjusting a partner's return. Section 0.. Tax Imposed at Partnership Level.--(a) A partnership underreporting income by more than one million dollars ($1,000,000) for any tax year shall be liable for the tax, excluding interest, penalties or additions at the tax rate applicable to the tax year, on the underreported income without regard to the tax liability of the partners for the underreported income. The department shall assess the 10HB0PN - 1 -

16 partnership for the tax on the underreported income. The department shall not assess the partners for the underreported income or the tax thereon; rather, the partnership shall be required to provide an amended statement to each partner as required under section (c)() of the partner's pro rata share of the underreported income within ninety days of the assessment becoming final. Nothing in this subsection shall relieve the partners of their tax liability on the underreported income. (a.1) Each partner shall be allowed a credit for such partner's share of the tax assessed against the partnership under subsection (a) and paid by the partnership. The credit shall be allowed for the partner's taxable year in which the underreported income was required to be reported. (b) Subsection (a) shall apply to the following partnerships: (1) A partnership which has eleven or more partners who are natural persons. () A partnership which has at least one partner which is a corporation, limited liability company, partnership or trust. () A partnership which has only partners who are natural persons and which elects to be subject to this subsection. The election must be included on the partnership return to be filed with the department. (c) This section shall not apply to a publicly traded partnership. (d) Nothing under this section shall require one partner to be liable for the payment of a tax liability of another partner. (e) Appeals involving a deficiency assessed under this section may only be pursued by the partnership and a reassessment of tax liability shall be binding on the partners. 10HB0PN - 1 -

17 Section. Section 0.(a) of the act, amended May, 1 (P.L., No.), is amended and the section is amended by adding a subsection to read: Section 0.. Income of a Pennsylvania S Corporation.--(a) A Pennsylvania S corporation shall not be subject to the tax imposed by this article, except as provided under subsection (f), but the shareholders of the Pennsylvania S corporation shall be subject to the tax imposed under this article as provided in this article. * * * (f) A Pennsylvania S corporation with underreported income shall be subject to the following: (1) A Pennsylvania S corporation underreporting income by more than one million dollars ($1,000,000) for any tax year shall be liable for the tax, excluding interest, penalties or additions, at the tax rate applicable to the tax year, on the underreported income without regard to the tax liability of the shareholders for the underreported income. The department shall assess the Pennsylvania S corporation for the tax on the underreported income. The department shall not assess the shareholders for the underreported income or the tax thereon; rather, the Pennsylvania S corporation shall be required to provide an amended statement to each shareholder as required under section 0.1 of the shareholder's pro rata share of the underreported income within 0 days of the assessment becoming final. Nothing in this subsection shall relieve the shareholders of their tax liability on the underreported income. (1.1) Each shareholder shall be allowed a credit for the shareholder's share of the tax assessed against the Pennsylvania 10HB0PN - 1 -

18 S corporation under paragraph (1) and paid by the Pennsylvania S corporation. The credit shall be allowed for the shareholder's taxable year in which the underreported income was required to be reported. () Paragraph (1) shall apply to the following Pennsylvania S corporations: (i) A Pennsylvania S corporation which has eleven or more shareholders. (ii) A Pennsylvania S corporation which elects to be subject to this subsection. The election must be included on the Pennsylvania S corporation return to be filed with the department. () Nothing under this section shall require one shareholder to be liable for the payment of a tax liability of another shareholder. () Appeals involving the deficiency assessed under this section may be filed only by the Pennsylvania S corporation and a reassessment of tax liability shall be binding on the shareholders. Section. Section 1(a) of the act, amended December, 1 (P.L.0, No.0), is amended to read: Section 1. Income Taxes Imposed by Other States.--(a) A resident taxpayer before allowance of any credit under section shall be allowed a credit against the tax otherwise due under this article for the amount of any income tax, wage tax or tax on or measured by gross or net earned or unearned income imposed on him or on a Pennsylvania S corporation in which he is a shareholder, to the extent of his pro rata share thereof determined in accordance with section 0., by another state with respect to income which is also subject to tax under this 10HB0PN - 1 -

19 article. For purposes of this subsection, the term "state" shall only include a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico and any territory or possession of the United States. * * * Section. Section 1. of the act, amended October, 0 (P.L.1, No.), is amended to read: Section 1.. Operational Provisions.-- (b) Except as set forth in subsection (b.1), any checkoff established under this part and applicable for the first time in a taxable year beginning after December 1, 0, shall expire four years after the beginning of such first taxable year. (b.1) Notwithstanding subsection (b), the checkoffs established in sections 1. and 1. shall not expire. (c) Sections 1., 1. and 1. shall expire January 1, [1] 1. Section 1. The act is amended by adding sections to read: Section 1.. Contributions for the Children's Trust Fund.--(a) The department shall provide a space on the Pennsylvania individual income tax return form whereby an individual may voluntarily designate a contribution of any amount desired to the Children's Trust Fund established in section of the act of December 1, 1 (P.L., No.11), known as the "Children's Trust Fund Act." (b) The amount designated under subsection (a) by an individual on the income tax return form shall be deducted from the tax refund to which that individual is entitled and shall not constitute a charge against the income tax revenues due the Commonwealth. (c) The department shall determine annually the total amount 10HB0PN - 1 -

20 designated pursuant to this section, less reasonable administrative costs, and shall report the amount to the State Treasurer, who shall transfer the amount from the General Fund to the Children's Trust Fund. Section 1.. Contributions for American Red Cross.--(a) The department shall provide a space on the Pennsylvania individual income tax return form by which an individual may voluntarily designate a contribution of any amount desired to the American Red Cross established under U.S.C. Ch. 001 (relating to the American National Red Cross). (b) The amount designated under subsection (a) by an individual on the income tax return form shall be deducted from the tax refund to which the individual is entitled and shall not constitute a charge against the income tax revenues due the Commonwealth. (c) The department shall determine annually the total amount designated under this section, less reasonable administrative costs, and shall report the amount to the State Treasurer, who shall transfer the amount from the General Fund to the American Red Cross. Section 1. Section of the act, amended June, 01 (P.L., No.), is amended to read: Section. General Rule.--(a) When a partnership, estate, trust or Pennsylvania S corporation receives income from sources within this Commonwealth for any taxable year and any portion of the income is allocable to a nonresident partner, beneficiary, member or shareholder thereof, the partnership, estate, trust or Pennsylvania S corporation shall pay a withholding tax under this section at the time and in the manner prescribed by the department; however, notwithstanding any other provision of this 10HB0PN - -

21 article, all such withholding tax shall be paid over on or before the fifteenth day of the fourth month following the end of the taxable year. (b) This section shall not apply to any publicly traded partnership as defined under section 0 of the Internal Revenue Code of 1 (Public Law -1, U.S.C. 0) with equity securities registered with the Securities and Exchange Commission under section of the Securities Exchange Act of 1 ( Stat. 1, 1 U.S.C. a). Section 1. Section 0.1 of the act, amended or added December, 1 (P.L.0, No.0) and July 1, 1 (P.L., No.), is amended to read: Section 0.1. Return of Pennsylvania S Corporation.--(a) Every Pennsylvania S corporation shall make a return for each taxable year, stating specifically all items of gross income and deductions, the names and addresses of all persons owning stock in the corporation at any time during the taxable year, the number of shares of stock owned by each shareholder at all times during the taxable year, the amount of money and other property distributed by the corporation during the taxable year to each shareholder, the date of each distribution, each shareholder's pro rata share of each item of the corporation for the taxable year and such other information as the department may require. (b) The return shall be filed on or before thirty days after the date when the corporation's Federal income tax return is due. (c) Every Pennsylvania S corporation shall also submit to the department a true copy of the income tax return filed with the Federal Government at the time the return required under subsection (a) is filed. 10HB0PN - -

22 (d) Each Pennsylvania S corporation required to file a return under subsection (a) for a taxable year shall, on or before the day on which the return for the taxable year was filed, furnish to each person who is a shareholder at any time during the taxable year, a written statement of the shareholder's pro rata share of each item on the corporate return, in a form required by the department. Section 1. Section of the act, amended or added August 1, 11 (P.L., No.), December, 0 (P.L., No.) and July, (P.L.1, No.), is amended to read: Section. Requirements Concerning Returns, Notices, Records and Statements.--(a) The department may prescribe by regulation for the keeping of records, the content and form of returns, declarations, statements and other documents and the filing of copies of Federal income tax returns and determinations. The department may require any person, by regulation or notice served upon such person, to make such returns, render such statements, or keep such records, as the department may deem sufficient to show whether or not such person is liable for tax under this article. (b) (1) When required by regulations prescribed by the department: (i) Any person required under the authority of this article to make a return, declaration, statement, or other document shall include in such return, declaration, statement or other document such identifying number as may be prescribed for securing proper identification of such person. (ii) Any person with respect to whom a return, declaration, statement, or other document is required under the authority of this article to make a return, declaration, statement, or other 10HB0PN - -

23 document with respect to another person, shall request from such other person, and shall include in any such return, declaration, statement, or other document, such identifying number as may be prescribed for securing proper identification of such other person. () For purposes of this section, the department is authorized to require such information as may be necessary to assign an identifying number to any person. (c) (1) Every partnership, estate or trust having a resident partner or a resident beneficiary or every partnership, estate or trust having any income derived from sources within this Commonwealth shall make a return for the taxable year setting forth all items of income, loss and deduction, and such other pertinent information as the department may [by regulations prescribe] require. Such return shall be filed on or before the fifteenth day of the fourth month following the close of each taxable year. For purposes of this subsection, "taxable year" means year or period which would be a taxable year of the partnership if it were subject to tax under this article. () Every partnership, estate or trust required to file a return under paragraph (1) shall also file with the department a true copy of the income tax return filed with the Federal Government at the time the return required under paragraph (1) is filed. () Every partnership, estate or trust required to file a return under paragraph (1) for any taxable year shall, on or before the day the return is filed, furnish to each partner or nominee for another person or to each beneficiary to whom the income or gains of the estate or trust is taxable, a written statement of the partner's pro rata share of each item on the 10HB0PN - -

24 partnership return or the beneficiary's pro rata share of income on the estate or trust return, in a form required by the department. () A partnership required to file a return under paragraph (1) for a taxable year shall, on or before the day the return is filed, furnish to each partner classified as a corporation, partnership or disregarded entity for Federal income tax purposes a copy of the Pennsylvania income tax form reporting corporate partner apportioned business income or loss. A reporting partnership shall not be required to provide a partner who is either a partnership or disregarded entity a copy of this form, if the reporting partnership is able to determine that an entity classified as a corporation for Federal income tax purposes is not an indirect owner of the reporting partnership. (d) The department may prescribe regulations requiring returns of information to be made and filed on or before February of each year as to the payment or crediting in any calendar year of amounts of ten dollars ($) or more to any taxpayer. Such returns may be required of any person, including lessees or mortgagors of real or personal property, fiduciaries, employers and all officers and employes of this Commonwealth, or of any municipal corporation or political subdivision of this Commonwealth having the control, receipt, custody, disposal or payment of interest, rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments or other fixed or determinable gains, profits or income, except interest coupons payable to bearer. A duplicate of the statement as to tax withheld on compensation required to be furnished by an employer to an employe, shall constitute the return of information required to be made under this section with respect 10HB0PN - -

25 to such compensation. (e) Any person who is required to make a form W-G return to the Secretary of the Treasury of the United States in regard to taxable gambling or lottery winnings from sources within this Commonwealth shall file a copy of the form with the department by March 1 of each year or, if filed electronically, by March 1 of each year. (f) The following apply: (1) Any person who: (i) makes payments of income from sources within this Commonwealth; (ii) makes payments of nonemploye compensation or payments under an oil and gas lease under subparagraph (i) to a resident or nonresident individual, an entity treated as a partnership for tax purposes or a single member limited liability company; and (iii) is required to make a form -MISC return to the Secretary of the Treasury of the United States with respect to the payments shall file a copy of form -MISC with the department and send a copy of form -MISC to the payee by the Federal filing deadline each year. () If the payor is required to perform electronic filing for Pennsylvania employer withholding purposes, the form - MISC shall be filed electronically with the department. (g) (1) Every estate, trust, Pennsylvania S Corporation or partnership, other than a publicly traded partnership, shall maintain at the end of the entity's taxable year an accurate list of partners, members, beneficiaries or shareholders. The list shall include the name, current address and tax identification number of all existing partners, members, 10HB0PN - -

26 beneficiaries or shareholders and of all partners, members, beneficiaries or shareholders, who were admitted or who withdrew during the taxable year, including the date of withdrawal and admittance. () If the entity under paragraph (1) does not maintain an accurate list as required, the tax, penalty and interest with respect to the entity shall be considered the tax, penalty and interest of the partnership, estate, trust or Pennsylvania S Corporation and of the general partner, tax matters partner, corporate officer or trustee. Section 1. Section (f) of the act, amended July, (P.L.1, No.), is amended to read: Section. Additions, Penalties and Fees.--* * * (f) (1) Any person required under the provisions of section 1 to furnish a statement to an employe who wilfully furnishes a false or fraudulent statement, or who wilfully fails to furnish a statement in the manner, at the time, and showing the information required under section 1 and the regulations prescribed thereunder, shall, for each such failure, be subject to a penalty of fifty dollars ($0) for each employe. () Any person required [by regulation] to furnish an information return who furnishes a false or fraudulent return or who fails to file or provide an information return shall [for each failure] be subject to a penalty of two hundred fifty dollars ($). () Every partnership, estate, trust or Pennsylvania S corporation required to file a return with the department under the provisions of section 0.1 or (c) who furnishes a false or fraudulent return or who fails to file the return in the manner and at the time required under section 0.1 or (c) 10HB0PN - -

27 shall be subject to a penalty of $ for each failure. () Any person required to file a copy of form -MISC with the department under the provisions of section (f) who wilfully furnishes a false or fraudulent form or who wilfully fails to file the form in the manner, at the time and showing the information required under section (f) shall, for each such failure, be subject to a penalty of fifty dollars ($0). () Any person required under the provisions of section (f) to furnish a copy of form -MISC to a payee who wilfully furnishes a false or fraudulent form or who wilfully fails to furnish a form in the manner, at the time and showing the information required by section (f) shall, for each such failure, be subject to a penalty of fifty dollars ($0). * * * Section 1. The act is amended by adding a section to read: Section.. Citation Authority.--(a) Notwithstanding any other provision of this act, any person who does any of the following commits a summary offense and, upon conviction, shall be subject to the fines and penalties imposed under section (c) (relating to licenses): (1) Does not pay employer withholding tax, interest or penalty within ninety days after the due date and the tax liability due has not been timely appealed or subject to a duly authorized deferred payment plan. () Underpays an employer withholding tax, interest or penalty within ninety days after the due date and the tax liability due has not been timely appealed or subject to a duly authorized deferred payment plan. () Fails to file a tax employer withholding return or report, or any other reporting document within ninety days after 10HB0PN - -

28 the due date of the applicable payment or return, report or any other reporting document. (b) The penalties imposed under this section shall be in addition to any other penalties imposed under this article. (c) The Secretary of Revenue may designate employes of the department to enforce this subsection. The employes shall exhibit proof of and be within the scope of the designation when instituting proceedings as provided under the Pennsylvania Rules of Criminal Procedure. Section 1. Section 01()1, (a)(1) and (c)(1)(a)(iv) of the act, amended September, 11 (P.L., No.), are amended, clause ()1 and are amended by adding phrases, subclause (a) is amended by adding a paragraph, paragraphs ()(c)(1)(a) and (B) are amended by adding subparagraphs and the section is amended by adding clauses to read: Section 01. Definitions.--The following words, terms, and phrases, when used in this article, shall have the meaning ascribed to them in this section, except where the context clearly indicates a different meaning: * * * () "Taxable income." 1. * * * (t) (1) Except as provided in paragraph (), () or () for taxable years beginning after December 1, 1, and in addition to any authority the department has on the effective date of this paragraph to deny a deduction related to a fraudulent or sham transaction, no deduction shall be allowed for an intangible expense or cost, or an interest expense or cost, paid, accrued or incurred directly or indirectly in connection with one or more transactions with an affiliated entity. In calculating taxable income under this paragraph, when the 10HB0PN - -

29 taxpayer is engaged in one or more transactions with an affiliated entity that was subject to tax in this Commonwealth or another state or possession of the United States on a tax base that included the intangible expense or cost, or the interest expense or cost, paid, accrued or incurred by the taxpayer, the taxpayer shall receive a credit against tax due in this Commonwealth in an amount equal to the apportionment factor of the taxpayer in this Commonwealth multiplied by the greater of the following: (A) the tax liability of the affiliated entity with respect to the portion of its income representing the intangible expense or cost, or the interest expense or cost, paid, accrued or incurred by the taxpayer; or (B) the tax liability that would have been paid by the affiliated entity under subparagraph (A) if that tax liability had not been offset by a credit. The credit issued under this paragraph shall not exceed the taxpayer's liability in this Commonwealth attributable to the net income taxed as a result of the adjustment required by this paragraph. () The adjustment required by paragraph (1) shall not apply to a transaction that did not have as the principal purpose the avoidance of tax due under this article and was done at arm's length rates and terms. () The adjustment required by paragraph (1) shall not apply to a transaction between a taxpayer and an affiliated entity domiciled in a foreign nation which has in force a comprehensive income tax treaty with the United States providing for the allocation of all categories of income subject to taxation, or the withholding of tax, on royalties, licenses, fees and 10HB0PN - -

30 interest for the prevention of double taxation of the respective nations' residents and the sharing of information. () The adjustment required by paragraph (1) shall not apply to a transaction where an affiliated entity directly or indirectly paid, accrued or incurred a payment to a person who is not an affiliated entity, if the payment is paid, accrued or incurred on the intangible expense or cost, or interest expense or cost, and is equal to or less than the taxpayer's proportional share of the transaction. The taxpayer's proportional share shall be based on relative sales, assets, liabilities or another reasonable method.. In case the entire business of any corporation, other than a corporation engaged in doing business as a regulated investment company as defined by the Internal Revenue Code of 1, is not transacted within this Commonwealth, the tax imposed by this article shall be based upon such portion of the taxable income of such corporation for the fiscal or calendar year, as defined in subclause 1 hereof, and may be determined as follows: (a) Division of Income. * * * (1.1) (A) Sales from the sale, lease, rental or other use of real property, if the real property is located in this State. If a single parcel of real property is located both in and outside this State, the sale is in this State based upon the percentage of original cost of the real property located in this State. (B) (I) Sales from the rental, lease or licensing of tangible personal property, if the customer first obtained possession of the tangible personal property in this State. 10HB0PN - 0 -

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